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Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018

Consolidated Text Cited authorities 2 Cited in Related
Vincent
JurisdictionUK Non-devolved
Citation2018 c. 25
(1) In Part 3 of the Local Government Finance Act 1988 (non-domestic rating) , in section 64 (hereditaments) , after subsection (3) insert—
  • “(3ZA) In relation to England, where—
  • (a) two or more hereditaments (whether in the same building or otherwise) are occupied by the same person,
  • (b) the hereditaments meet the contiguity condition (see subsection (3ZC) ) , and
  • (c) none of the hereditaments is used for a purpose which is wholly different from the purpose for which any of the other hereditaments is used,
    • the hereditaments shall be treated as one hereditament.
two or more hereditaments (whether in the same building or otherwise) are occupied by the same person,the hereditaments meet the contiguity condition (see subsection (3ZC) ) , andnone of the hereditaments is used for a purpose which is wholly different from the purpose for which any of the other hereditaments is used,owned by the same person, andunoccupied,ceased to be occupied on the same day, andhave each remained unoccupied since that day,immediately before that day, the hereditaments were, or formed part of, a single hereditament by virtue of subsection (3ZA) , andthe hereditaments meet the contiguity condition (see subsection (3ZC) ) ,at least two of the hereditaments are contiguous, andone or more of the other hereditaments is contiguous with one or more of the hereditaments falling within paragraph (a) , andeach of the remaining hereditaments (if any) is contiguous with at least one hereditament that falls within sub-paragraph (i) or this sub-paragraph.some or all of a wall, fence or other means of enclosure of one hereditament forms all or part of a wall, fence or other means of enclosure of the other hereditament, orthe hereditaments are on consecutive storeys of a building and some

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